Commercial Banks

The study dwelt on the effectiveness of forensic auditing in detecting, investigating, and preventing bank frauds. The study sought to find out to what level the forensic auditors are able to fulfill this mandate and investigate problems that hinder forensic auditors to make progress in their operations in developing countries. It also established the role of forensic auditing in banking operations. Questionnaires, personal interviews, and document review are the methods that were used to obtain data for this study. A sample of thirty forensic auditors was used from thirteen commercial banks, four building societies, and four audit firms in Zimbabwe. It was found that the forensic auditing departments suffer from multiple challenges, amongst them being the lack of material resources, technical know how, interference from management, and unclear recognition of the profession. Types of bank fraud were identified. The internationally recognized audit procedures used in detecting and in...

The study dwelt on the effectiveness of forensic auditing in detecting, investigating, and preventing bank frauds. The study sought to find out to what level the forensic auditors are able to fulfill this mandate and investigate problems that hinder forensic auditors to make progress in their operations in developing countries. It also established the role of forensic auditing in banking

Abstract: This paper examined the risk management practices among deposit money banks in Nigeria with a view to relating these practices to their financial performance in the 2012 financial year. The study used secondary data gathered through content analysis of the sampled banks ’ annual reports and accounts on variables such as non-performing loans, liquidity, operating cost and capital adequacy to measure risk management practices. The cross sectional data obtained was analysed using descriptive statistics to depict patterns. Thereafter a robust standard error, OLS regression was used to estimate any significant influence between the banks ’ risk management practices and their financial performance. The findings appear to be largely consistent with previous works as the explanatory variables significantly accounted for variations in the financial performance [ROA-92 % (71.78); ROE-84 % (46.55)] in both models.

This study assessed the effect of training and development on staff retention in selected commercial banks in Adamawa state. The bed rock of this study was that inadequate skilled staff and inability to retain staff are bedevilling the Nigeria’s banking institutions. Data were collected from 197 bank staff from Yola north, Yola south, Mubi north and Numan local government areas of Adamawa State, Nigeria using both close and open ended questionnaires. Regression analysis was used in the study.  A 1% increase in internal training, (ITT), increased staff retention by 0.239, a 1% increase in fairness of training policy (FTP) led to 2.902 increase in staff retention.  Finding of the study therefore revealed that training and development had positive effect on staff retention in commercial banks at 5% level of significant.  Staff retention in commercial banks is encouraged when training and development are applied as motivational strategies. The study therefore recommended that the banks ...

Different types of conflict have different effects on the financial system. Country priorities for reconstruction therefore vary accordingly. Nevertheless, the following problems repeatedly occur in reconstruction. First, central banks often remain weak and under-resourced. The ...

This paper attempts to investigate the possible macroeconomic factors that influence the profitability of domestic and foreign commercial banks in Malaysia. For this purpose, an unbalanced panel dataset of 16 commercial banks were used and tested using panel data regression technique over the period of 2004-2011. To get the differences of external determinants between domestic and foreign banks, all the samples were then split according to their ownership, resulting in two sub-samples of 8 domestic and 8 foreign banks. The result indicates that all the external factors namely inflation, interest rate and GDP have a positive impact on all commercial bank’s return on assets while stock market development influence bank’s profit negatively. Similar result was also shown by the two sub samples except that interest rate appears to influence foreign bank’s profit positively but shows no impact on domestic bank’s performance.

Internet banking offers a flexible platform for banking without having to visit brick and motor banks and waiting in long queues to conduct your banking transactions. This study sought to find out the challenges facing the use of internet banking by customers in selected banks in Nairobi County. The study was guided by consumer internet banking model. This was a quantitative and descriptive survey of the three selected banking institutions. The study used quantitative and descriptive research design. The target population of the study was all bank customers from selected banks within Nairobi County. The sample size of the study was 150 customers of Chase bank, I&M bank and Kenya Commercial bank. A structured questionnaire with a five-point scale was used to collect data. Supervisors were used to verify the content validity of the questionnaires. Reliability was tested by conducting a pilot study at standard chartered bank. Analysis of data was done using descriptive statistics and presented using charts and tables. The study established that young adults are mostly involved in the use of internet banking services. The study established that slow network connection, network failure, poorly designed websites and unavailability of services during website maintenance as challenges that hinder use of internet banking. The study recommended that in order to promote use of internet banking services, there is need for banking organizations to launch awareness campaigns to customers by alleviating fear to issues such as lack of privacy and security of customer’s information through advertisements as well as promotions to sensitize customers to use internet banking.

The need to focus on banks’ funding structure and stress testing in an explicit way arose as a consequence of the crisis of past decades. Liquidity risks usually occur as a consequence of other kinds of risks, hence analysing scenarios in a prospective manner is essential for the assessment if the bank can fulfill its obligations as they come due and if its funding costs are appropriate. The structural liquidity risk and the degree of the liquidity mismatch can be measured based on the liquidity gap analysis, where expected cash-in- and outflows, divided in different
time-buckets are depicted. The liquidity gap report (LGR) shows if a liquidity shortcoming appears in the future and how high is the amount a bank would have to pay, if any hedging were not possible. This paper shows how to build a comprehensive LGR which is the base for both, liquidity and wealth risk evaluation. To improve the accuracy of the forecast, the counterbalancing capacity will be incorporated into the LGR. This tool is a methodological basis for quantitative and qualitative risk assessment and stress testing.

In This Era, the banking sector is one of the fastest growing sectors, and a lot of funds are channelized through banks thereby making the banking system more and more complex wherein lies the importance to examine and evaluate concurrent performance of the banks: hence the researcher tries to present a case study of India in this context. To evaluate the performance of the Indian banks, the researcher has opted to compare the financial performance of different Scheduled Commercial Banks (SCBs) applying the parameters
Return on Asset, Return on Equity and Net Interest Margin. Furthermore, his study proves if
any significant difference of profitability means among different banking groups really exists. For this purpose, he has chosen the parameter of quantitative research using Analysis of Variance (ANOVA) from 2009 to 2013 following the global financial slump of 2008. To state, ROA for Public Sector Banks was recorded 0.97%in 2010 from 1.02% of 2009. For the State Bank of India group (SBI), it was a notch lower at 0.91% (2010) than 1.02% in 2009. ROE for all banks saw a decrease during 2009-2013: but the OPSBs and the NPSBs recorded increase in ROE from 14.6 % and 10.6 % in 2009 to 16.22% and 16.51% in 2013
respectively. For all the banks, NIM shows a significant rise during 2011-12 excluding the FBs. Furthermore, the result indicates that there is no significant means in difference of profitability among various banking groups in respect of ROA and NIM, yet a significant means of difference is seen among the peer groups in terms of ROE.

This research explores the association of bank specific characteristics and its profitability. Profitability of bank relates to external and internal factors i.e. size, capital, loan and deposit generally. The study is mainly concerned with the internal factors which have an effect on the profitability of the banks in Pakistan. 34 Banks including 21 Local Private Banks, 9 Public Sector Commercial Banks, 4 Foreign Banks and 4 Specialized Banks operate their services in Pakistan. Data has been taken of overall banking industry from the website of the Central Bank, the State Bank Pakistan (SBP) for the period 2006-2016. Ordinary Least Square (OLS) method has been used with the help of E-View statistical software. Spread Ratio (SR) and Net Interest Margin (NIM) are considered for indicators of profitability (Dependent Variables) whereas Size, Capital, Loan and Deposit are used as explanatory variables. The result reveals that size of asset has negative and significant effects on profitability, the banks loans has positive impact on bank performance, capital associates positively with NIM but shows adverse effects on SR and Deposit does not exhibit any prominent influence on profitability of banks in Pakistan.

Abstract
Corporate governance has become an issue of global significance and has received a new exigency due to the various corporate scandals and failures in many parts of the world in general and the new republic of South Sudan in particular. This research dissertation was aimed at investigating the impact of corporate governance (namely ownership structure, board com-position and board size) on the performance of commercial banks in the Republic of South Sudan. This is because indications of deficiency in corporate governance have tantamount to the collapse or near collapse of some commercial banks in the country. For instance, the col-lapse of Nile commercial bank in 2005 was precisely attributed to poor corporate governance. In this research dissertation, secondary data drawn from the sampled commercial banks for the past four years and text books, journals as well as reports from other researchers were utilized. Besides secondary data, primary data obtained through the use of questionnaires were also used. Key commercial bank financial performance indicators used as exogenous variables include return on equity, return on asset and net profit margin. Revelation from the findings indicated that indeed corporate governance has impact on the performance of the sampled commercial banks. This was achieved by subjecting both the primary and secondary data obtained in the course of the research to various analyses like descriptive statistics, qualitative analysis and regression analysis. This enabled the researcher to establish both quantitative and qualitative justification for the fact that corporate governance has a tremendous influence and impact on the performance of the commercial banks. The results also sharply correspond with the findings of various scholars and researchers on how corporate governance impact on commercial bank performances. Some of these scholars and researchers include; Christine. A. Millin (2004), Yenesew Ferede (2012), Abdullah. and Valentine at el. (2009) among others. It was therefore due to the instrumental roles corporate governance play in commercial banks that the researcher was prompted to excavate deeper into the impact it has on the banks performance, which could only be done

The present study investigates the impact of bank's characteristics, macroeconomic conditions and financial market structure on bank's net interest margin and return on average assets (ROAA) in the UK commercial banking industry over the period 1995- 2002. The results show that the ratio cost to income is negative and statistically significant in all cases. Liquidity is negatively related to NIM

Liquidity risk management has been on the rise all over the world and more rampant in commercial banks in the continent. Liquidity risk leads to firms being bankrupt and finally the firm’s collapse. This problem has been on the rise and it has to be curbed early since commercial banks like other firms contribute a lot to the economy. The purpose of this study is to assess the effects of Liquidity risk management strategies on the profitability of commercial banks listed in Nairobi Securities Exchange. The specific objectives were; to establish the effect of encouraging deposits on profitability of commercial banks listed in Nairobi Securities Exchange, and to investigate the effect of secured financing on profitability of commercial banks listed in Nairobi Securities Exchange. Cross-sectional study design was used with census method to select all the 11 commercial banks. The target population was 11 banks listed in Nairobi Securities Exchange. The sample size included the 11 banks listed in Nairobi Securities Exchange. Secondary data was extracted from audited published reports and financial statements of the listed commercial banks. Descriptive statistic such as percentage, mean standard deviation was also used to analyze the data.  The study showed that deposit level had a statistical relationship between liquidity risk management and profitability.  Therefore, all the Pearson correlation values were more than 0.5 recommending for a moderate relationship between variables, thus there is a weak relationship between liquidity risk management and profitability of commercial banks listed at the Nairobi Securities Exchange (NSE) in Kenya and hence can rely on their significance. The study recommended that deposit level to be highly established on commercial banks listed at Nairobi Securities exchange in Kenya.

Tesis de Maestria de la Lic. MARIBET LOPEZ, cuya investigación estuvo focalizada en el diagnostico organizacional y la definición de lineamientos para transversalizar la gestion de riesgos de desastres entre las instituciones del sector bancario ubicadas en la ciudad de Mérida (Venezuela).

Financial crisis originated trough XX Century impulsed different instruments as response to regulate the financial system in order to avoid a future similar scenario. Because of this purpose, governments and economists have designed both different prescriptive instrument,
such as New Deal’ Roosevelt, Breton Woods, and methodologic instruments as CAMEL Methodology. This paper explores main points of view found about evolution, adaptation and application of CAMEL Methodology on diverse financial markets published in different
journals among the 2014-2020 periods. Five objectives have made in order to describe all these areas. First, an historic frame is determinate to recognize the evolve and adaptivity of this economic instrument, as the way about how is applied in different financial markets like
America, Europe, Asia and Middle East. Besides, factors that model its application are analyzed, whereas in the fourth section is explored how one of its six components result anelement with a better value than other. A different chapter is focused to understand how several financial enhancers improve the performance of each CAMEL component and what is the real impact of this method in the valuation of an economic market. The last aim pursued is describe another two methods commonly used by credit rating agencies. Principle conclusions are two. There is not consensus about a unique application of this method, due
to is flexible to each financial market requires where is used. Nevertheless, all explored sources in this paper agree to put on CAMEL as one of the most financial inspection instruments used ever, but the most important, perhaps.

The paper aims to examine the impact of training and development (T&D) programmes on perceived employee performance by adopting a case approach to the study of Agriculture Development Bank Ltd of Nepal. Based on the survey method, the study collected the data through a structured questionnaire administered from February to March of 2018 on a sample of 112 employees (hierarchical strata of junior and assistants, and junior officers) drawn from a population of 185 through a random, stratified sampling method. Using descriptive statistics and regression analysis, the study discovered a statistically significant impact of T&D constituents on the perceived performance of junior officers and assistant level employees of the studied bank. Among the four predictors (T&D constituents), the impact of attitude and behaviour change was found to be significant whereas that of other three (training content and deliverability, instructional design, and skills, knowledge and ability development of employees) was not significant. What ensues from the data results is that the ADBL management needs to ensure training contents, deliverability and instructional design to enhance competency and productivity of employee. Furthermore, the ADBL management needs to ensure that T&D strategies bring about positive change on attitude and behaviour to enhance their HR performance.

This study sought to establish how various credit risk management practices affect performance of commercial banks in Nyeri County in Kenya. Even though commercial banks face several types of risks, credit risk stands out as the most severe. Credit risk is the possibility of loss to the lender on non-performing loans. Financial practice as well as theory provides a scientific process of credit risk management in financial institutions. However, lenders still face loan default and consequently this study sought to find out how those practices affect the performance of commercial banks in Nyeri County, Kenya. A census study was conducted where a population of 86 respondents was targeted comprising of branch managers, credit managers and credit officers. The findings of the study were that all commercial banks had a well written credit policy which is strictly and consistently followed. Only few commercial banks conduct a quantitative credit scoring model. In all banks, initial screening is done by credit officer and approval done at different levels depending on the amount. Majority of the banks check post borrowing activities of the borrower. In conclusion, credit risk management has an effect on loan performance amongst commercial banks. Thus, managers should evaluate more accurately the ability to pay back of a customer since the better the screening the better the performance of commercial banks.

Banking sector of Bangladesh has been playing a pivotal role in the journey towards achieving sustainable development goal. To keep contributing to the economy it is necessary for the banks to hire and retain effective and efficient human resources. Thus, job analysis became an important strategic tool through which the banks can maintain an effective human resource management while influencing the overall performance of the bank. Hence, this study was designed to evaluate the current job analysis process practiced in the private commercial banks of Bangladesh. The study used both primary and secondary data to assess the job analysis process. A total number of 223 private bank employees from 12 banks were surveyed. A structured questionnaire with 5 point Likert scale was used to collect information from the respondents. The data was analyzed using descriptive statistics such as frequency, percentile, skewness, kurtosis and inferential statistical techniques such as, Exploratory factor analysis, Confirmatory Factor Analysis, Structural Equation Modeling and Multiple regression analysis. Results show that factors such as, data collection process and employee

Understanding the factors that influence the performance of commercial banks is critical not only to the management of these commercial banks but also to other stakeholders and interest groups such as the country‘s Central Bank, the government as a whole, the banker‘s association as well as other financial authorities in the country. Studies carried out to evaluate the determinants of the financial performance of commercial banks have revealed various factors such as the internal bank specific factors, industry specific factors and external macro-economic factors. It is however important to note that countries differ in terms of the macro-economic conditions, the financial systems as well as the operating environment of these banks. This shows that factors that influence performance in one country may not be the same as those in another country. The general objective of the study was to examine the factors affecting financial performance of commercial banks in Kenya. The specific objectives of the study were to examine the effect of inflation rate on financial performance of commercial banks in Kenya; to examine the effect of credit risk on financial performance of commercial banks in Kenya; to determine the effect of interest rate on financial performance of commercial banks in Kenya and to evaluate the effect of technology on financial performance of commercial banks in Kenya. To strengthen the conception framework, the study used pure expectation theory, liquidity preference theory, market power theory, efficiency theory, technology acceptance model, diffusion of innovation theory and portfolio theory. The target population was 88 and the sample size was 72. Data analysis was performed on a computer using Statistical Package for Social Science (SPSS Version 23) for Windows. Analysis was done using frequency counts, percentages, means and standard deviation, regression, correlation and the information generated is presented in form of graphs, charts and tables. From the study findings established that majority of respondents have a working experience of between 4-6 years holding bachelor‘s degree holding chief finance officer. The study revealed that there is a positive correlation between the independent variables and the dependent variable. The coefficient of determination was 47.2%. To establish the relationship between the independent variables and the dependent variable the study conducted Karl Pearson‘s coefficient of correlation (r) was used in trying to show the relationship between the study variables and their findings. According to the findings, it was clear that there was a positive correlation between inflation rates, credit risk, interest rates and technology shown by a correlation value of 0.113, 0.367, 0.121 and 0.471 respectively. This indicates that independent variable and dependent variable move in the same direction, that is, as one increase the other one also increases. From the finding R2 has a value of 0.472 meaning that the 47.2 % of the dependent variable can be explained or attributed to combination of the four independent factors investigated in this study. A further 52.8 % of financial performance is attributed to other factors not investigated here. That stability in inflation rates helps in regulating both foreign exchange rates and interest rates. When the inflation rate is high, borrowers most often default causing loss of revenue to the commercial banks. That secured loans through collateral are less likely to default as compared to unsecured loans. Thus this helps the commercial banks to conserve its capital thereby reducing losses. The study recommended that commercial banks continue to use technology to attract more clients to use same to earn commercial banks revenue; Diversify revenue streams and not just depends on interest income for commercial banks to remain profitability.

This research project analyses the factories influencing the profitability of commercial, Somalia.
And its specific objectives were to establish the effect of credit risk management on the
profitability commercial banks in Somalia, to analyze the impact of capital adequacy on the
profitability of commercial banks in Somalia, to determine the relationship between liquidity and
the profitability of commercial banks in Somalia. The three sets of Basel agreements are all based
on factories in fluency the profitability of commercial banks. The primary priority is ensuring that
banks have enough capital to compensate for the risks to which they are exposed. The research
design used in this study was descriptive and quantitative approach. The sample size of the study
was 77 respondents including managers, employees, and other experts who have comprehensive
knowledge and experience on commercial banks in Mogadishu, Somalia especially Premier Bank.
The sampling procedure of the research was random sampling, and the research instrument used
was structured questionnaire. The findings of the study revealed that there was a positive
relationship between Credit risk, capital adequacy and Liquidity; and the financial profitability of
commercial banks. Bank capital plays an essential role in maintaining safety, harmony of
commercial bank’ operations in general and it also represents the buffer gate that prevents
unexpected loss that banks might face.
The main finding in the study is that Credit risk, capital adequacy and the liquidity contributes
positively to the profitability of commercial banks and therefore it is important for banks to have
a sound capital base in order to remain competitive and maintain the confidence of its customers

Mortgage financing plays a significant role in poverty reduction in the economy and also provides an opportunity for financial institutions offering it to generate more revenue and grow. However, the adoption of mortgage financing has not been fully adopted by financial institutions leading to the institutions recording far from impressive financial performance levels. The study main objective was to determine the effect of mortgage financing on financial performance of commercial banks in Kenya. All commercial banks in Kenya were used as used as target population. Secondary data collected using a data collection sheet from the financial reports of the commercial banks as well as CBK annual reports was used in the study. Both correlation and regression analysis were conducted. The findings revealed a positive significant effect of Amount of Mortgage Offered on financial performance. The study findings also indicated that Interest Charged on Mortgage has a positive and significant effect on financial performance of commercial banks. The study recommended a need for commercial banks to increase the Amount of Mortgage Offered as well as other activities that augment the total value of mortgage loans extended in order to improve their financial performance. The commercial banks should also improve on the quality of mortgage products offered to enhance higher Mortgage loans uptake thereby improving their financial performance. Commercial banks should adjust their mortgage lending rates positively whenever they increase the Amount of Mortgage Offered which will in turn enhance their profitability leading to an improvement in financial performance. Increases in Interest Charged on Mortgage leads to growth in long-term mortgage loans hence improving financial performance.

Both organizational agility and learning capability are prerequisites for organizational survival and success. This study explores the contribution of agility practices to organizational learning capabilities at the commercial banks in Jordan. To examine the proposed model, a sample of 158 employees within top and middle managements was used. Structural Equation Modeling was conducted for assessing validity and reliability of measurement instrument, evaluating model fit, and testing hypotheses. This study recognizes agility as a key element of learning facilitators. Findings affirm the strategic value of agility and conclude that administrators working within agile organizations would be able to acquire conditions that foster learning.

Downloadable! This brief proposes that the establishment of a nationwide system of community development banks (CDBs) would advance the capital development of the economy. The proposal is based on the notion that a critical function of the financial system is not being adequately ...

The Electronic banking and payments services of commercial banks are recognised by the Central Bank of Nigeria
(CBN). Despite the early stage of electronic banking in Nigeria, banks are already offering various financial services
through the internet. In order to protect customers’ vital information and identities over the internet, necessary and
standard multifactor authentication measures should be in place to avoid financial losses. The purpose of this study is to
find out the multifactor authentication (MFA) methods used by the banks, evaluate the type of security mechanism
adopted and develop security measures to reliably authenticate customers remotely accessing their Internet-based
financial services. The study addressed conducting risk-based assessments and customer awareness program. The study
was conducted on all the twenty (20) currently operating commercial banks in Nigeria.